Changing user without re installing

Is there a definitive way of going back to factory without re installing windows
Basically, if i sell the PC and rather than going back to factory install can i just delete my account for instance ?

I will try the add account (guest) and delete mine and see how we are.

When selling a PC it is always good to factory reset the PC to make sure ALL files and settings (and virus) are gone. But you can use cmd (admin) and type control userpasswords2 then in the windows go to advanced then advanced and finally right click the account then DELETE ACCOUNT then choose DELETE FILES. But once again it is always best to factory reset the PC
Thanks,
Cal

I would never sell a PC with the disk drive still in(A&O of security). I would just make a Windows ISO installer USB and let him buy his own disk, they're cheep enough now even SSDs, and that way he can get the one he wants in type and size.